you should maintain two table
One is main acc and another one is debit and credit table like this tables
Create table Mainacc(AccNo int identity,AccDesc nvarchar(max),balance float)
Create table accinvoice(accno int,AccDesc nvarchar(max), debit float,credit float)
Insert into Mainacc values(1,'furniture',100)
First balance is 100
then
you debit 56 from accno 1
that entry insert to accinvoice table
insert into accinvoice values(1,furniture,56,0)
Update acc set balance=balance-56 where accNo=1
Second credit 46 from accno 1
that next entry insert to accinvoice table
insert into accinvoice values(1,furniture,0,46)
Update acc set balance=balance+46 where accNo=1